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XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares the State’s financial statements in compliance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… financial condition and mobile device environment for the period July 1, 2010 through August 22, 2013. … Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesState Comptroller DiNapoli Releases Audits
… rental and cooperative housing to middle-income families. In exchange for low-interest mortgage loans and real property tax … for and supervision of virtual currency licenses in the state, creating the risk that licenses could be …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… 136 exemptions (61 percent), (approximately $3.8 million in assessed value) lacked one or more pieces of supporting … building exemptions and incorrectly received $15,231 in tax reductions. In addition, agricultural building exemptions that were granted for the construction of two buildings were not supported and …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0School Tax Relief (STAR) Program (2012-MS-6)
… July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from … for STAR exemptions. The STAR program lowers the school real property tax burden for homeowners, and makes up the … assessors do not have the ability to search the Office of Real Property Tax Services (ORPTS) database of existing STAR …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6CUNY Bulletin No. CU-674
… processing and to provide agencies with the procedures for reporting certain salary increases. Affected Employees Annual and Hourly PSC employees in Bargaining Units AJ, GA, TC, T8, CA, CB, and CE who meet … 10/1/2018, 10/31/2019, and 1/1/2020 will be processed in Pay Period 25C, paycheck dated March 12, 2020. Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… purchasing and financial management practices for the period July 1, 2013 through June 30, 2015. Background … districts that educate approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board … approximately $69,000. BOCES has more than $14.6 million in restricted funds that should have been returned to …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationMedicaid Program – Medicare Part D Clawback Payments
… 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for Medicare and … appropriateness of the following payments: $1.65 million in payments on behalf of 2,315 recipients who were receiving Medicaid in another state. $451,348 in payments on behalf of 1,250 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsMarathon Central School District – Fund Balances (2017M-280)
… ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background … The Marathon Central School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga County. Enrollment for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… process and procedures to procure professional services for the period July 1, 2014 through January 8, 2016. … The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesUnified Court System Bulletin No. UCS-274
… Increases Affected Employees Eligible employees in the following bargaining units who meet the eligibility … (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for an increase in Location Pay effective April 1, 2019 for … Code Description April 2019 Rate LOC Location Pay $4,200 LMH Location Mid-Hudson $2,100 SOS Senior Officer Series …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andState Agencies Bulletin No. 2018
… of New York and the Public Employees Federation (PEF), a lump sum award of $500 effective the first pay period of the fiscal year to employees who have at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1902
… York and the Civil Service Employees Association (CSEA), a lump sum award of $500 effective the first pay period of the fiscal year to employees who have at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1902-april-2021-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1890
… bulletin is to inform agencies of the content information for the 2020 Form W-2. Affected Employees All employees who … Effective Dates 2020 Form W-2s will include earnings paid in paychecks dated: Administration: 01/08/2020 through … 12/31/2020 Employees who worked for more than one agency in the same company during the year, for example, State of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 2, 2014. … The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in … of Education, operates six schools, with approximately 4,200 students. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364DiNapoli: Better Oversight Needed at Homeless Shelters
… risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring of 2019, 96 (60 percent) were in unsatisfactory condition. Twenty-one of those were … is failing to ensure a healthy living environment for those that need it most.” According to the U.S. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersState Comptroller DiNapoli Releases Municipal Audits
… Preschool and Children and Family Services Unit . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … projects. The town could have saved approximately $10,200 in issuance costs related to the bonds and approximately …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-249
… Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… The audit included all expenses claimed on Yeled’s CFR for the fiscal year 2013-14, and certain expenses claimed on … June 30, 2014, Yeled reported approximately $81 million in reimbursable costs for the audited program. Yeled also … fiscal years ended June 30, 2014, we identified $2,950,518 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualDivision of Housing and Community Renewal Bulletin No. DH-75
… Services Unit (RRSU) LLS payment and provide instructions for payments not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-75-october-2015-district-council-37-dc-37-rent-regulation